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2023 (7) TMI 1073 - CALCUTTA HIGH COURTDrawback claim on account of utilization of goods procured from DTA as per Rule 34 of Special Economic Zone Rules, 2006 - Same entity of different entity. According to the respondent writ petitioner, Kariwala Green Bags procured goods from the domestic tariff area. According to the authorities, Kariwala and Kariwala Green Bags were different entities. Foreign exchange was received on export of the goods by Kariwala and not Kariwala Green Bags. The appellants’ point of view is that to get the benefit of drawback the exporter, importer and the recipient of the foreign exchange have to be one entity. HELD THAT:- The scope of interference of the writ court whether in its original or appellate jurisdiction with factual findings in a decision is extremely limited. It can interfere if the authority has failed to exercise its jurisdiction or has exceeded its jurisdiction. If there is violation of the principles of natural justice, the court can interfere. If there is an error of law apparent in the order, it vitiates it. The court will not re-examine facts or evidence. It cannot substitute its views with that of the court or authority below. If the finding on facts is plausible, the court will not interfere. If the findings on facts are so glaringly and grossly erroneous or so perverse, unreasonable and unconscionable that no prudent person could have arrived at them, the court can interfere. Short of this, the court has very little powers of probing into an impugned order. On each and every point in issue, the learned judge has come to a plausible finding in support of the respondent’s entitlement to its duty drawback claim - there are no reason to interfere with it. The appeal is accordingly dismissed.
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